Bellucci Corporation has provided the following information: Cost per UnitCost per Period??Direct materials$6.95? ??Direct labor$4.00? ??Variable manufacturing overhead$1.45? ??Fixed manufacturing overhead $109,800???Sales commissions$1.05? ??Variable administrative expense$0.75? ??Fixed selling and administrative expense $40,050???The incremental manufacturing cost that the company will incur if it increases production from 9000 to 9001 units is closest to (assume that the increase is within the relevant range):
A. $30.85
B. $24.60
C. $27.60
D. $12.40
Answer: D
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The FOLLOWS trigger option enables a developer to control the firing order of triggers.
Answer the following statement true (T) or false (F)
Which type of franchising system grants the franchisee the right to market the product and trademark and use a complete operating system?
A. Business format franchising B. International franchising C. Trademark franchising D. Product format franchising
On January 1, 20X9, Pirate Corporation acquired 80 percent of Sea-Gull Company's common stock for $160,000 cash. The fair value of the noncontrolling interest at that date was determined to be $40,000. Data from the balance sheets of the two companies included the following amounts as of the date of acquisition: Pirate Corp.Sea-Gull Corp.Cash $60,000 $20,000 Accounts Receivable 80,000 30,000 Inventory 90,000 40,000 Land 100,000 40,000 Buildings and Equipment 200,000 150,000 Less: Accumulated Depreciation (80,000) (50,000) Investment in Sea-Gull Corp. 160,000 Total Assets $610,000 $230,000 Accounts Payable $110,000 $30,000 Bonds
Payable 95,000 40,000 Common Stock 200,000 40,000 Retained Earnings 205,000 120,000 Total Liabilities and Equity $610,000 $230,000 At the date of the business combination, the book values of Sea-Gull's net assets and liabilities approximated fair value except for inventory, which had a fair value of $45,000, and land, which had a fair value of $60,000.Based on the preceding information, what amount of total assets will be reported in the consolidated balance sheet prepared immediately after the business combination? A. $840,000 B. $720,000 C. $825,000 D. $865,000
All of the following are among ground rules that have proven widely useful to project teams EXCEPT:
a. avoid conflict at all costs b. consider at alternative by considering at least two approaches before proceeding c. develop trust by doing work as promised and being truthful d. use data when possible and gather facts rather than arguing over opinions